2:

The following six-column table for Solutions Co. includes the unadjusted trial balance as of December 31, 2011. 1234567 5 Account Title 6 Cash A 7 Accounts receivable 8 Supplies 9 Machinery 10 Accumulated depreciation-Machinery 11 Interest payable 12 Salaries payable 13 Unearned rental fees 14 Notes payable 15 G. Clay, Capital 16 G. Clay, Withdrawals 17 Rental fees earned 18 Depreciation expense-Machinery 19 Salaries expense 20 Interest expense 21 Supplies expense 22 Totals 23 B C SOLUTIONS COMPANY December 31, 2011 Unadjusted Trial Balance Dr. Cr. $ 9,000 0 6,600 40,100 10,500 0 23,500 1,500 0 $91,200 $15,800 0 0 5,200 20,000 13,200 37,000 $91,200 E Adjustments Cr. Dr. F Adjusted Trial Balance Cr. Dr.